Links from Section 531AAG | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(b) concrete that is ready to pour and which is of a kind specified in paragraph 16(1) of Part 4 of Schedule 3 to the Value-Added Tax Consolidation Act 2010 and to which section 46(1)(c) of that Act applies; |
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Taxes Consolidation Act, 1997 |
(ii) is of a type that is required to comply with the standard specified in column (1) of Schedule 36, the title description of which is set out in column (2) of that Schedule opposite the reference to that product type in column (1), |
|
Taxes Consolidation Act, 1997 |
“connected persons” has the same meaning as in section 10; |
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Taxes Consolidation Act, 1997 |
“defective concrete products levy” has the meaning assigned to it by section 531AAH; |
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Taxes Consolidation Act, 1997 |
“linking documents” has the same meaning as in section 886(1); |
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Taxes Consolidation Act, 1997 |
“records” has the same meaning as in section 886(1); |
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Taxes Consolidation Act, 1997 |
“electronic means” has the same meaning as in section 917EA(1); |
|
Value-Added Tax Consolidation Act 2010 |
(b) concrete that is ready to pour and which is of a kind specified in paragraph 16(1) of Part 4 of Schedule 3 to the Value-Added Tax Consolidation Act 2010 and to which section 46(1)(c) of that Act applies; |
|
Value-Added Tax Consolidation Act 2010 |
(b) concrete that is ready to pour and which is of a kind specified in paragraph 16(1) of Part 4 of Schedule 3 to the Value-Added Tax Consolidation Act 2010 and to which section 46(1)(c) of that Act applies; |
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Links to Section 531AAG (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(3) Where a chargeable person makes a first supply of a concrete product, being a supply within the meaning of paragraph (a) of the definition in section 531AAG of “supply”, the chargeable person shall, by electronic or other means, issue a document to the person to whom the supply was made stating— |
|
Taxes Consolidation Act, 1997 |
(4) Where a chargeable person makes a first supply of a concrete product, being a supply within the meaning of paragraph (b) or (c), as the case may be, of the definition in section 531AAG of “supply”, the chargeable person shall, by electronic or other means, make a record stating— |
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Taxes Consolidation Act, 1997 |
(3) A person who ceases to be a chargeable person within the meaning of the definition in section 531AAG of “chargeable person” shall notify the Revenue Commissioners of such cessation by written or electronic means and shall specify the date of cessation in the notification. |
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Taxes Consolidation Act, 1997 |
(a) a reference to a ‘person’ or a ‘chargeable person’ shall be construed as a reference to a ‘chargeable person within the meaning of section 531AAG’; |
|
Taxes Consolidation Act, 1997 |
(b) a reference to a ‘chargeable period’ shall be construed as a reference to an ‘accounting period within the meaning of section 531AAG’; |